Delivery and partition of property

Before distributing the deceased’s property, the liquidator must obtain authorizations from: 

• Revenu Québec, by completing the Notice Before Distribution of the Property of an Estate form; 
• the Canada Revenue Agency, by completing the Asking for a Clearance Certificate form.

The liquidator can then produce the final account of the succession, i.e. a summary stating the amount remaining in the succession for the heirs, after payment of the debts and legacies by particular title.

If the heirs accept the liquidator’s final account, the liquidator then distributes the property of the succession. This is done:

• in accordance with the provisions of the will, if there is one;
• in accordance with the rules set out in the Civil Code of Québec, if no will exists.

If stipulated in the will or requested by a majority of the heirs (in cases where there is no will or no such stipulation in the will), the liquidator must make a proposal for partition of the succession, which is presented at the same time as the final account. The purpose of the final account is to determine the succession’s net assets or net deficit.

If the heirs accept the proposal for partition, the liquidator may then distribute the property to them. If the proposal for partition is not accepted, the property is partitioned as provided in the Civil Code.

Once the property has been distributed, the liquidator must register a notice of closure of the liquidator’s account (and not the content of the account) in the Register of Personal and Movable Real Rights (RDPRM). This informs any interested persons (e.g., unpaid creditors) that the succession is fully settled and that the liquidator is discharged from its administration.

Before starting, make sure you have the following information on hand.

The deceased:

• Last name, first name and date of birth
• Address where the final account can be consulted

You must complete a form and pay a 59$ fee. You must file the form and mail it or bring it to the RDPRM in person to publish your rights.

Accéder au formulaire d’avis de clôture du compte du liquidateur